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Legal Notice

Information pursuant to sect. 5 of the Telemedia Act (Telemediengesetz – TMG) and sect. 2 of the Act on Information Duties for Service Providers  (Dienstleistungs-Informationspflichten-Verordnung – DL-InfoV)

The service provider responsible for “” within the meaning of sect. 5 of the Telemedia Act) are

Busch von Rönn und Partner mbB
Neuer Wall 80
20354 Hamburg
Tel.: +49 40 210099-0
Fax: +49 40 210099-219

Registered office and registration: Hamburg, AG Hamburg, PR 318
The following partners within the meaning of the Act on Professional Partnerships (Partnerschaftsgesellschaftsgesetz – PartGG) are authorized to represent the firm alone:
Dr. Matthias von Rönn, RA, WP, StB
Anja Chalupa, WPin, StBin

Professional indemnity insurance
Professional indemnity insurance is provided by Zurich Insurance plc., branch location for Germany, in 53287 Bonn. The insurance protection covers activities within the territory of Europe, Turkey and the countries of the former Soviet Union, including Lithuania, Latvia and Estonia, and complies with the requirements of sect. 51 of the Federal Code for the legal profession (Bundesrechtsanwaltsordnung – BRAO), sect. 67 of the Tax Advisory Act (Steuerberatungsgesetz – StBerG), sect. 51 et seq. of the Regulation on the Implementation of the Prescriptions for Tax Consultants, Tax Agents and Tax Consultants Bureaus (Verordnung zur Durchführung der Vorschriften über Steuerberater, Steuerbevollmächtigte und Steuerberatungsgesellschaften – DVStB), section 54 of the Public Accountant Act (Wirtschaftsprüferordnung – WPO) in conjunction with the Regulation on the Professional Indemnity Insurance for Public Auditors and Chartered Accountants (Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer und vereidigten Buchprüfer – WPBHV).
Vat identification number: DE227223871

The partners and associates of Busch von Rönn und Partner mbB Wirtschaftsprüfungsgesellschaft bear the legal professional titles “Lawyer” (“Rechtsanwalt” or “Rechtsanwältin”), “Tax Consultant” (“Steuerberater” or “Steuerberaterin”) and/or “Public Auditor” (“Wirtschaftsprüfer” or “Wirtschaftsprüferin” ), which were awarded in Germany.

The competent supervisory authorities are
For tax consultants:
Chamber of Tax Consultants in Hamburg (Steuerberaterkammer Hamburg), Kurze Mühren 3, 20095 Hamburg

For lawyers:
Hanseatic Bar Association (Hanseatische Rechtsanwaltskammer), Valentinskamp 88, 20355 Hamburg

For public auditors:
Chamber of Public Auditors (Wirtschaftsprüferkammer), Rauchstraße 26, 10787 Berlin

Professional codes
The following professional codes govern the activities of our practitioners:

Tax consultants:
Tax Advisory Act (Steuerberatungsgesetz – StBerG), Tax Advisory Act Ordinance (Durchführungsverordnung zum Steuerberatungsgesetz – DVStB), Tax Consultants´ Professional Code of Conduct (Berufsordnung der Steuerberater – BOStB), Regulation on Tax Consultants´ Fees (Steuerberatergebührenverordnung – StBGebV).The professional regulations are available for consultation at the Federal Chamber of Tax Consultants (Bundessteuerberaterkammer).

Federal Code for the Legal Profession (Bundesrechtsanwaltsordnung – BRAO) Lawyers´ Professional Code of Conduct (Berufsordnung der Rechtsanwälte – BORA), Fachanwaltsordnung (FAO), Berufsregeln der Rechtsanwälte der Europäischen Gemeinschaft, Lawyers´ Fees Act (Rechtsanwaltsvergütungsgesetz – RVG). The professional regulations are available for consultation at the Federal Bar Association (Bundesrechtsanwaltskammer).

Public auditors:
Public Accountant Act (Wirtschaftsprüferordnung – WPO), Examination Regulations (Prüfungsordnung – PrüfO), Verordnung über die Gestaltung des Siegels der Wirtschaftsprüfer etc. (Siegel-VO), Verordnung über die Berufshaftpflichtversicherung der Wirtschaftsprüfer, etc. (BHV), Richtlinien der Wirtschaftsprüferkammer für die Berufsausübung der Wirtschaftsprüfer und vereidigten Buchprüfer. The professional regulations are available for consultation at the Federal Chamber of Public Auditors (Wirtschaftsprüferkammer).

All reasonable efforts have been made to ensure that the information provided on this website is up to date, correct and complete. No liability can be accepted in respect of the use of this information. The information made available on this website is intended solely for the purposes of general information; it does not constitute tax advice or legal advice. We have no influence over the content of any links to third-party websites (“external links”) contained in this website. The respective providers  or operators of such websites are responsible for the content of external links. Accordingly, we can also accept no liability in connection with the use of such external links.

The content of this website is protected by copyright. The content of this website may not be reproduced or disseminated without the previous written permission of Busch von Rönn und Partner mbB Wirtschaftsprüfungsgesellschaft.

Concept and design: Kulturkonsulat GbR (

Technical implementation: Daniel Eiberger (

Photography: Gesine Born, Berlin und Jan Heaselich, Hamburg

Copyright © 2019 2019 Busch von Rönn und Partner mbB, Hamburg

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